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PETITIONER: THE BERAR SWADESHI VANASPATHI &OTHERS
Vs.
RESPONDENT: THE MUNICIPAL COMMITTEE, SHFGAON &ANOTHER
DATE OF JUDGMENT: 15/02/1957
BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. AIYYAR, T.L. VENKATARAMA DAS, S.K. HIDAYATULLAH, M. SHAH, J.C.
CITATION: 1962 AIR 420 1962 SCR Supl. (1) 596 CITATOR INFO : RF 1965 SC 895 (12,14,23) RF 1966 SC 693 (11) RF 1970 SC 58 (5)
ACT: Octroi Tax-imposition of-Irregularities-Issuance of Govern- ment Notification-Fffect-C. P. & Berar Municipal .Act, 1922 (C. P. & Berar 11 of 1922); s. 67, sub-ss. (6) and (8).
HEADNOTE: The respondent Municipality passed a resolution under s.67(1) of the C.P. & Berar Municipal Act, 1922, for the purpose of levying an octroi duty which was published in the State Gazette along with the rules for assessment. Objections were invited to the said proposed tax, and only one objection was filed within time which was also rejected. The Government gave its sanction to the imposition of the tax and draft Rules by two Notifications. The appellants filed a petition challenging the legality of the imposition of the tax inter alia on the ground that the notifications were ultra vires. They contended that all steps necessary for the imposition of tax had not been taken and that objections raised within time by the respondent No. 1 were not considered on their merits and w...